Provisional Assessment - CBEC's Customs Manual 2023 - Customs

..... Chapter 7: Provisional Assessment 1. Introduction: 1.1 The Finance Act, 2011 introduced self-assessment under which importers and exporters are mandatorily required to self-assess the duty in terms of Section 17 of the Customs Act, 1962. This self-as .....

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Provisional Assessment - CBEC s Customs Manual 2023 - Customs

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..... sessment of duty or he deems it necessary to subject any imported or export goods to any chemical or other tests or where necessary documents have not been produced or information has not been furnished and it is necessary to make further enquiry, he .....

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Provisional Assessment - CBEC s Customs Manual 2023 - Customs

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